“Testing the Fraud Pentagon in Indonesian Manufacturing Companies: Pressure, Rationalization, and Capability as Determinants of Financial Statement Fraud during 2019–2023” (2026) Kahayan: Jurnal Kajian dan Riset Ekonomi, 1(1), hlm. 41–52. Tersedia pada: https://abecen.com/index.php/Kahayan/article/view/44 (Diakses: 13 Juni 2026).